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Vol 22 No 11 Nov/Dec 2017

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Basic International Taxation Volume 1: Principles 2nd ed

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ISBN13: 9780906524107
Previous Edition ISBN: 1904501346
Published: September 2007
Publisher: BNA International Inc.
Country of Publication: UK
Format: Hardback
Price: Out of print

Also Available Basic International Taxation Volume 2: Practice

Basic International Taxation provides an overview of the basic principles of international taxation and considers these in the context of practical planning guidance.

Volume I: Principles covers the principles of international taxation, an analysis of model tax treaties and an overview of various domestic tax systems.

This Edition, re-printed with a new jacket in September 2007, was Previously Published by: Richmond Law & Tax with isbn 1904501346

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Recommended by Dr Roxan of LSE
for Tax LLM 2007/2008;
About the Author
Chapter 1:
An Overview of International Taxation
1. Objectives of Global Tax Systems
2. International Tax Conflicts and Double Taxation
3. Double Tax Treaties
4. Domestic Tax Systems
5. International Offshore Financial Centres
6. Anti-avoidance Measures
7. International Tax Planning
8. Structure of the Book
9. Suggested Further Reading
Chapter 2:;
Principles of International Tax Law
1. International tax law
2. Interpretation of Tax Treaties
3. Some Legal Decisions on Treaty Interpretations
4. Applicability of Tax Treaties
5. Model Tax Convention
6. Multilateral Tax Agreements
7. European Union
8. Suggested Further Reading
Chapter 3:
Model Tax Conventions on Double Tax Avoidance
1. OECD Model Convention on Income and Capital ("OECD MC")
2. UN Model Convention (UN MC)
3. US Model Convention ("US MC")
4. Articles in Model Conventions
5. Bilateral Tax Treaties
6. Suggested Further Reading
Chapter 4:
Impact of Domestic Tax Systems
1. Introduction
2. Tax Residence or Fiscal Domicile
3. Source of Income or Gain
4. Basis of Tax Computation
5. Treatment of Tax Losses
6. Tax Consolidation Rules ("Group Taxation")
7. Passive Income
8. Foreign Tax Relief
9. Suggested Further Reading
International Tax Glossary
Exhibits - Model Tax Treaties
1. OECD Model Tax Convention on Income and on Capital (January 28, 2003)
2. United Nations Model Tax Convention Between Developed and Developing Countries (January 11, 2001)
3. United States Model Income Tax Convention (September 20, 1996)